Analysis
HTS 4202.21.90 covers valued over $20 each under heading 4202 (trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle…).
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 13 others can enter duty-free instead of paying 9%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date. Reduced but not zero rates apply under some agreements: 7.2% for E.
Within this group the rate runs from 5.3% to 10%. Compared with 4202.21.30 (of reptile leather), which pays 5.3%, a misclassification either way moves the duty by 3.7 percentage points.
The general duty rate is 9% of the customs value, which is in the middle of the rates in chapter 42 (63rd percentile of 88 lines with an ad valorem rate). On a shipment valued at $10,000 that is $900 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 35%, 3.9 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4202.21.30 | Of reptile leather | 5.3% |
| 4202.21.60 | Valued not over $20 each | 10% |